shoota, read the reply to a Freedom of Information request:
"There is no specific exemption under council tax regulations for anyone
claiming that their home is being used as a Mosque. Places of religious
worship are exempt from Business Rates, but if they do not belong to the
Church of England or the Church in Wales the property must be certified
under the Places of Worship Registration Act 1855."
https://www.whatdotheyknow.com/request/council_tax_exemption_properties
And:
Freedom of Information Manager,
Council House,
Floor 2,
Doncaster Council, Council Tax, Colonnades House, Duke Street, DN1 1ER
Date: 29th October 2010
Dear
Thank you for your Freedom of Information request dated 9th October 2010, regarding
Council Tax and exemptions for prayer rooms. Please find below Doncaster Council’s
response to your question.
“Would it be possible to know how many, if any, private residential homes in the Doncaster area are exempt from paying Council Tax as one or more rooms are being used as a prayer room?”
There is no such exemption in Council Tax legislation that allows a reduction on these grounds and therefore the answer to your question is none.
The only reduction that can be given on similar grounds is a discount for members of religious communities and not specifically for prayer rooms alone.
A discount for members of religious communities can be granted where a person has no income or capital of their own, is dependent on the community for material needs and where their work is prayer, contemplation, the relief of suffering or a combination of these.
It follows that if a property is occupied by 2 adults and one of them qualifies as a member of a religious community a discount of 25% would be given. If both adults qualified as members of a religious community a 50% discount would be given. If there are several adults in a property, some are members of religious communities, but there are still 2 or more adults that are not, no discount would be given.
I can confirm that there are currently six properties in Doncaster that qualify for a 50%
reduction on these grounds.
I hope that this information is useful to you.
http://www.pne-online.net/forum/showthread.php?64654-Proposed-Mosque-on-Watling-Street-road/page6
And:
http://www.thepressnews.co.uk/press-news/7309/